Karl A. Muller
Professor of Accounting
Department Accounting
Office Address 384 Business Building
Phone Number
814-865-0202
Email Address
kam23@psu.edu
Karl A. Muller
Professor of Accounting
Department Accounting
Office Address 384 Business Building
Phone Number
814-865-0202
Email Address
kam23@psu.edu
Professor Muller teaches intermediate financial accounting. His research explores the properties and implications of differences in accounting principles and disclosures across countries.Professor Muller is a member of the American Accounting Association (Financial Reporting and International Accounting Sections). He serves as an ad hoc reviewer for Accounting and Business Research, The Accounting Review, Contemporary Accounting Research, International Journal of Accounting, Journal of Accounting and Economics, Review of Accounting Studies, and American Accounting Association Annual Meetings (Financial Reporting and International Accounting Sections).
Expertise
Contracting costs. Asset pricing. International accounting rules.
Education
Ph D, Accounting, The University of Illinois, 1997
BBA, Accounting, The University of Texas at Austin, 1990
Courses Taught
ACCTG 472 – Int Fin Acctg II (3)
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.
ACCTG 600 – Thesis Research (Variable)
ACCTG 597 – Special Topics (4)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 596 – Individual Studies (Variable)
ACCTG 590 – Colloquium (1)
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.
ACCTG 597A – Empirical Research (4)
Provide a critical synthesis of empirical accounting research. The course willcover "classic" papers in the major research areas, methodological issues and emerging areas within empirical accounting research.
ACCTG 597C – Accounting Empirical Research (2)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 601 – Ph.D. Dissertation Full-Time
ACCTG 496 – Independent Studies (variable)
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
B A 574 – Business Research (variable)
A project paper, comparable in quality and scope of work to a graduate thesis, on problems of a company.
ACCTG 597K – Advanced Empirical Research Seminar (4)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 597B – State and Local Taxation (4)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
Selected Publications
– Findings cited in the 2021 proposal by the U.S. Securities and Exchange Commission to make extensive rule changes to Rule 10b5-1 insider trading plans.
– Cited by ABC News, The Wall Street Journal, and USA Today, as well as in Federal court cases involving Rule 10b5-1 insider trading (e.g., Smilovits, et al. v. First Solar, Inc., et al., No. 2:12-cv-00555-DGC, 2020).
– Cited in Research Handbook on Insider Trading (2013, edited by Stephen Bainbridge) and Research Handbook on Executive Pay (2012, edited by Randall S. Thomas and Jennifer G. Hill).
– The GLJ is ranked #6 in the 2015 W&L Law Journal Rankings and an "A" journal by the Smeal Risk Management Department.
– Outstanding Doctoral Dissertation Award, The International Accounting Section, American Accounting Association, 1998.
- A synopsis of this paper was included in the Financial Accounting Series Research Supplement published by the Financial Accounting Standards Board (June 29, 1999). It was one of 4 articles selected from a review of over 10 academic accounting journals that address key issues in financial accounting.
-Reprinted in The New Library of International Accounting: Development Studies in International Accounting – Americas and the Far East, edited by Christopher K. Nobes and Gary K. Meek, Edward Elgar Publishing Ltd, 2002.